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International Cooperation and Development Fund
Statements of Revenues and Expenses
For the Years Ended December 31, 2016 and 2015
(Expressed in NT$)
2016 2015
ASSETS NOTES
Amount % Amount %
OPERATING REVENUES
Revenues from contracted projects $ 1,154,895,378 91 $ 1,203,386,217 92
Revenues from banking and finance operations 117,693,489 9 109,253,397 8
1,272,588,867 100 1,312,639,614 100
OPERATING EXPENSES 18
Contracted project expenses 12 ( 1,154,895,378 ) ( 90 ) ( 1,203,386,217 ) ( 92 )
Humanitarian assistance expenses ( 10,531,541 ) ( 1 ) ( 19,541,329 ) ( 1 )
International human resources ( 91,776,701 ) ( 7 ) ( 84,317,343 ) ( 6 )
development expenses
Banking and finance operations 9 ( 11,525,859 ) ( 1 ) ( 24,209,295 ) ( 2 )
expenses
Technical cooperation expenses ( 49,294,657 ) ( 4 ) ( 46,299,401 ) ( 3 )
General and administrative expenses ( 137,604,915 ) ( 11 ) ( 140,523,422 ) ( 11 )
( 1,455,629,051 ) ( 114 ) ( 1,518,277,007 ) ( 115 )
NET OPERATING LOSSES ( 183,040,184 ) ( 14 ) ( 205,637,393 ) ( 15 )
NON-OPERATING INCOME AND GAINS
Interest on fund investments 163,336,172 13 171,667,992 13
Dividend income - - 9,452,000 1
Gain on disposal of investments 5 33,662,687 2 - -
Foreign exchange gain - - 71,747,424 5
Other revenues 16 14,259,986 1 12,572,688 1
211,258,845 16 265,440,104 20
NON-OPERATING EXPENSES AND LOSSES
Loss on disposal of fixed assets ( 909,504 ) - ( 368,528 ) -
Exchange losses ( 20,117,155 ) ( 1 ) - -
Other expenses ( 122,731 ) - ( 120,036 ) -
( 21,149,390 ) ( 1 ) ( 488,564 ) -
Income tax benefit 13 - - 9,621 -
EXCESS OF REVENUES OVER EXPENSES $ 7,069,271 1 $ 59,323,768 5
The accompanying notes are an integral part of these financial statements. See report of independent accountants dated
March 22, 2017.
International Cooperation and Development Fund
Statements of Changes in Fund Balances
For the Years Ended December 31, 2016 and 2015 (Expressed in NT$)
ACCUMULATED UNREALIZED GAIN
FUND (LOSS) ON FINANCIAL TOTAL
EARNINGS INSTRUMENTS
2015
Balance, January 1, 2015 $ 12,468,838,072 $ 3,260,037,902 $ 305,303 $ 15,729,181,277
Excess of revenues over expenses for 2015 - 59,323,768 - 59,323,768
Unrealized gain or loss on financial instruments - - 5,176,326 ? 5,176,326 ?
Balance, December 31, 2015 $ 12,468,838,072 $ 3,319,361,670 $ 4,871,023 ? $ 15,783,328,719
2016
Balance, January 1, 2016 $ 12,468,838,072 3,319,361,670 $ 4,871,023 ? $ 15,783,328,719
Excess of revenues over expenses for 2016 - 7,069,271 - 7,069,271
Unrealized gain or loss on financial instruments - - 6,014,407 6,014,407
Balance, December 31, 2016 $ 12,468,838,072 $ 3,326,430,941 $ 1,143,384 $ 15,796,412,397
The accompanying notes are an integral part of these financial statements. See report of independent accountants dated
March 22, 2017.
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